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TMI Blog2019 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... nt(s): Mr. Bipin Garg, Advocate ORDER Per Ashok Jindal: The Revenue has filed this appeal against the impugned order, wherein the charge of under valuation on account of profit earned on transportation charges has been dropped by the Ld. Commissioner (Appeals). 2. The facts of the case are that the respondent is the manufacturer of PCC Poles and Beams and clearing their goods on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below dropped the demands proposed in the show cause notice. Against the said order, the Revenue is before us. 3. Ld. A.R. for the Revenue submits that as the respondent is delivering the goods to the buyers' place and transportation charges are includable in the assessable value, which respondent did not include. Moreover, the transportation charges are more than the actual expenses incurred on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the invoices and one of such invoice is extracted herein below: Moreover, the said PCC Poles have been transported by the respondent in their own vehicle and due to transportation in their own vehicle, the respondent has earned the profit on account of transportation of the goods. The said profit eared by the respondent is not includable in the assessable value of the goods as held by this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scorts JCB Ltd. have held to the same effect. On examination of the records, we find that the freight charges for transportation of the goods to the buyer's premises are shown separately. It is further seen that the freight charges are separately shown in the contract. In such a situation, we find that the ratio of the above decisions are fully applicable to the facts of the present case. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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